Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 1
-
INTRODUCTION AND CORE PROVISIONS
SECTION 3
AUTHORITY
3(1)
Subject to subsection (2) , this instrument is made under the Income Tax Assessment Act 1997 .
3(2)
Sections 291-170.05 , 291-170.07 and 296-60.01 are made under the Income Tax (Transitional Provisions) Act 1997 .
Subject to subsection (2) , this instrument is made under the Income Tax Assessment Act 1997 .
3(2)
Sections 291-170.05 , 291-170.07 and 296-60.01 are made under the Income Tax (Transitional Provisions) Act 1997 .
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.